Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

Personal portfolio

STATE-FUNDED, BUDGETARY AND AUTONOMOUS INSTITUTIONS OF NORTHERN REGIONS

Krapivin D.S. 1
1 Luzin Institute for Economic Studies of the Kola Science Centre of the Russian Academy of Sciences
I have done the analysis of legislative and normative documents of the Russian Federation on the reform of budgetary institutions. After the adoption of Federal law from 08.05.2010 № 83-FZ «On Amendments to Individual Legislative Acts of the Russian Federation in connection with improvement of the legal status of state (municipal) institutions» changed the legal status of budgetary institutions. With this change budgetary and autonomous institutions are not included in the budget system of the Russian Federation. Accordingly, financial provision of these institutions has cardinally changed, also has changed the requirements for the compilation of financial documents which are important for financial planning activities for institutions. During the reform of institutions has changed the principle of taxation of state-funded, budgetary and autonomous institutions.